Department of Defense Education Activity

PROCEDURAL GUIDE

NUMBER 14-PGRMD-024

DATE October 3, 2014

RESOURCE MANAGEMENT DIVISION

SUBJECT: Procedures for Financial Reporting at the Department of Defense Education

Activity

References: (a) DoD 7000.14-R, “Department of Defense Financial Management Regulation,”

June 2011, Volume 8

(b) DoD Instruction 5010.40, “Managers’ Internal Control Program Procedures,”

May 30, 2013

(c) Defense Finance and Accounting Service Blue Book1

(d) OUSD(C) Policies and Guidance2

1. PURPOSE. This Procedural Guide documents the proper processes and procedures used for

maintaining key control processes for all aspects of financial reporting at the Department of

Defense Education Activity (DoDEA).

2. APPLICABILITY. This Procedural Guide applies to the DoDEA Headquarters (HQ)

Resource Management Division (RMD)..

3. DEFINITIONS. See Glossary.

4. ROLES AND RESPONSIBILITIES. See Enclosure 1.

5. PROCEDURES. See Enclosure 2.

6. GUIDANCE. This Procedural Guide describes the key control processes established for

proper period-end financial reporting at DoDEA. Financial reporting at DoDEA will be

managed in accordance with References (a) through (d).

1 More information can be found on the Internet at http://www.dfas.mil/dfasffmia/bluebook.html

2 More information can be found on the Internet at https://guidanceweb.ousdc.osd.mil/FRA.aspx

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ENCLOSURE 1

ROLES AND RESPONSIBILITIES

3 ENCLOSURE 1

1. ROLES AND RESPONSIBILITIES OVERVIEW. Per the DoD Financial Management

Regulation (FMR), Volume 6A, Chapter 3, (Reference (a)), DoD Components and the Defense

Finance and Accounting Service (DFAS) are responsible for ensuring financial reports are

accurate and timely in order for managers to make sound decisions and exercise proper

stewardship over those resources.3

2. CHIEF, DEPARTMENT OF DEFENSE EDUCATION ACTIVITY (DODEA)

HEADQUARTERS (HQ) RESOURCE MANAGEMENT DIVISION (RMD). The Chief,

DoDEA HQ RMD oversees the DoDEA HQ RMD Accounting Branch month-end reporting and

Journal Voucher (JV) review processes. The Chief, DoDEA HQ RMD assumes the following

roles and responsibilities:

a. Ensures the accuracy, completeness, timeliness, and presence of supporting

documentation for all JV adjustments to the DoDEA accounting records, recorded by either the

DoDEA HQ RMD Accounting Branch or DFAS.

b. Reviews DFAS month-end reports for DoDEA.

3. DODEA HQ RMD ACCOUNTING BRANCH. The DoDEA HQ RMD Accounting Branch

serves as the primary point of contact (POC) for DFAS; coordinates month-end financial

preparation and reporting; and, manages the JV adjustment and reconciliation review processes.

The DoDEA HQ RMD Accounting Branch assumes the following roles and responsibilities:

a. Ensures the accuracy, completeness, timeliness, and presence of supporting

documentation for data generated and input into DoDEA financial and accounting systems; for

data submitted to DFAS for input in the DFAS financial and accounting systems; and, for data

ultimately included in financial reports.

b. Establishes, maintains, and reviews appropriate internal controls.

c. Reviews and assesses the accuracy of DFAS reports. When financial reports are prepared

at or below the appropriation level, the DoDEA HQ RMD Accounting Branch coordinates with

the applicable DFAS appropriation manager(s) to review.

d. Reviews the JV Log and individual JVs provided by DFAS for correct posting logic,

clarity, and supportability.

e. Maintains a log to track monthly approval of JVs and adjustments (Enclosure 3).

3 More information can be found on the Internet at

http://comptroller.defense.gov/Portals/45/documents/fmr/Volume_06a.pdf page 4

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ENCLOSURE 1

ROLES AND RESPONSIBILITIES

4 ENCLOSURE 1

f. Uses a standard cover sheet to coordinate approval of JVs and adjustments (Enclosure 4).

g. Establishes a central e-mail inbox to receive incoming JVs. The assigned DoDEA HQ

RMD Accountant receives all incoming JVs for pre- and post-closing adjustments in a central

e-mail inbox.

h. Responds to requests from DFAS for JVs within the requested time period.

4. DFAS. Financial reporting at DFAS for DoDEA occurs within two primary departments:

Accounts Maintenance & Control (AM&C) and Departmental Reporting. Monthly reporting

functions are prepared by Departmental Reporting, and quarterly reports are prepared by Audited

Financial Statements (AFS). Specific DFAS entities involved in the financial reporting process

include the DFAS-AM&C Accountant, the DFAS-Departmental Reporting Accountant, and the

DFAS-AFS Accountant. DFAS is responsible for performing designated disbursing and

accounting operations on behalf of DoDEA and recording the results of those operations in a

timely and accurate manner. Additional responsibilities include the following:

a. Ensures transactions and trial balances are processed correctly.

b. Edits generated transactions to ensure accuracy (i.e. correct transaction identification).

c. Coordinates with the DoDEA HQ RMD Accounting Branch for all JVs before monthly

reports are finalized.

d. Prepares reports consistently with margin for improvements to policies, procedures, and

systems incorporated.

e. Ensures financial reports preparation is consistent, timely, and auditable, and ensure

controls are in place to provide for the accuracy of the reports.

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ENCLOSURE 2

PROCEDURES

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1. FINANCIAL REPORTING PROCEDURE OVERVIEW. The financial reports for DoDEA

are based on the General Ledger (GL) found in the DoDEA Washington Headquarters Services

Allotment Accounting System (WAAS). Per Reference (c), the GL provides financial

accountability for budgetary resources; reporting of cash and fund resources; and, visibility into

total costs. For month-end financial reporting, the GL credit and debit columns transfer to the

month-end trial balance, serving as the basis for validation. This section provides a high-level

summary of the monthly financial reporting process, and is followed by a detailed, step-by-step

outline of DoDEA’s end-to-end process for financial statement reporting.

a. DoDEA accounts for DoDEA WAAS GL transactions throughout the month, and

completes the month-end validation process on the DoDEA WAAS GL and related trial balance.

b. The assigned DoDEA HQ RMD Accountant generates DoDEA WAAS financial reports.

c. Once the reports are generated, the Chief, DoDEA HQ RMD Accounting Branch notifies

DFAS that DoDEA is ready for DFAS to prepare DoDEA WAAS for monthly financial

reporting. The Chief, DoDEA HQ RMD Accounting Branch subsequently transfers control of

DoDEA WAAS to the DFAS-AM&C Accountant.

d. The DFAS-AM&C Accountant validates the DoDEA WAAS trial balances.

(1) If JV adjustments to the DoDEA accounting records are needed, the DFAS-AM&C

Accountant e-mails a JV packet (including adjustment and supporting documentation) to the

DoDEA HQ RMD Accounting Branch prior to recording in DoDEA accounting records.

(2) Before DFAS produces DoDEA reports, the DoDEA HQ RMD Accounting Branch

verifies the DFAS JVs and sends an e-mail confirmation to the DFAS-AM&C Accountant. This

JV verification process serves as a control point and ensures the DoDEA HQ RMD Accounting

Branch maintains stewardship duties over DoDEA’s accounting records.

e. Once the DFAS-AM&C Accountant completes all approved month-end updates, the

adjusted DoDEA WAAS trial balance is provided to the DFAS-Departmental Reporting

Accountant via an upload to the Defense Departmental Reporting System – Budgetary (DDRS-

B). A cross-walk within DDRS-B translates the DoDEA WAAS trial balance GL Account Code

(GLAC) to the United States Standard GL (USSGL), used to standardize accounting for all U.S.

federal agencies.

(1) The DFAS-Departmental Reporting Accountant confirms receipt; verifies the trial

balance is balanced correctly; and, validates the budgetary accounts against information in the

Program Budget Automated System (PBAS), if necessary. Other analysis includes reviewing

reconciliations and trends.

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(2) If JV adjustments to the DoDEA accounting records are needed, the DFAS-

Departmental Reporting Accountant e-mails a JV packet (including adjustment and supporting

documentation) to the DoDEA HQ RMD Accounting Branch prior to recording in DoDEA

accounting records.

(3) Before DFAS produces DoDEA reports, the DoDEA HQ RMD Accounting Branch

verifies the DFAS JVs and sends an e-mail confirmation to the DFAS-Departmental Reporting

Accountant. This JV verification process serves as a control point and ensures the DoDEA HQ

RMD Accounting Branch maintains stewardship duties over DoDEA’s accounting records.

f. The DFAS-Departmental Reporting Accountant processes discrepancies in DDRS-B as

valid and classifies approved JVs as either supported or unsupported.

g. The final DDRS-B adjusted trial balance forms the basis of official DoDEA financial

reports. In addition to the following reports, DFAS also produces Accounts Receivable period-

end reports. DDRS-B reports include:

(1) Report on Budget Execution (1176 Report);

(2) Appropriate Status by FY Program and Subaccounts (AR (M) 1002);

(3) Report on Reimbursements (725 Report); and,

(4) Report on Budget Execution (SF 133).

h. After the DoDEA HQ RMD Accountant and DoDEA HQ RMD Budget Analyst receive

the official monthly DDRS-B reports, they reconcile the DoDEA accounting system and funding

status to the official DDRS-B reports.

i. On a quarterly basis, the DDRS-B final trial balance is exported to the DFAS DDRS-AFS.

DDRS-AFS is used to produce the official audited financial statements on both a quarterly and

annual basis. Adjustments during the DDRS-AFS preparation may include the results from

federal trading partner transactions, which verify the related accounts payable to the partners’

accounts receivable.

(1) If JV adjustments to the DoDEA accounting records are needed, the DFAS-AFS

Accountant e-mails a JV packet (including adjustment and supporting documentation) to the

DoDEA HQ RMD Accounting Branch prior to recording in DoDEA accounting records.

(2) Before DFAS produces DoDEA reports, the DoDEA HQ RMD Accounting Branch

verifies the DFAS JVs and sends an e-mail confirmation to the DFAS-AFS Accountant. This JV

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PROCEDURES

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verification process serves as a control point and ensures the DoDEA HQ RMD Accounting

Branch maintains stewardship duties over DoDEA’s accounting records.

2. FINANCIAL REPORTING FOR FUNDING FROM PBAS. DoDEA operates using

appropriated funds; accounting for those funds forms the basis of DoDEA’s financial reports.

a. DoDEA receives funding allocations from the Office of the Secretary of Defense (OSD)

Comptroller via PBAS.

b. In accordance with DoDEA’s internal funding authorization document (FAD) schedule,

the DoDEA HQ RMD Budget Analyst uses the PBAS Authority Status Report (Enclosure 5) on

a biweekly basis (unless an urgent situation or at fiscal year-end) to support creating a FAD.

(1) After creating the FAD, the DoDEA HQ RMD Budget Analyst provides the FAD to

the Chief, DoDEA HQ RMD for review and dated signature.

(2) The DoDEA HQ RMD Budget Analyst provides a copy of the signed FAD to the

DoDEA HQ RMD Accountant to record in DoDEA WAAS.

c. At month-end, the DoDEA HQ RMD Accountant uses the PBAS Authority Status Report

to reconcile all FADs received from OSD to hard copy FADs and DoDEA WAAS.

(1) The DoDEA HQ RMD Accountant properly documents and validates all monthly

reconciliations using supporting documentation. Additionally, he/she ensures monthly

reconciliations are signed and dated by both the preparer and the Chief, DoDEA HQ RMD

Accounting Branch to acknowledge the action occurred and the validity of adjustments.

(2) Adjustments for discrepancies between PBAS and DoDEA information are made by

either the DoDEA HQ RMD Accountant (for adjustments to DoDEA WAAS) and/or DFAS (for

adjustments to DoDEA DDRS), as appropriate.

(3) DoDEA maintains all supporting documentation for reconciliations and adjustments for

at least six years and three months.

d. At the end of each month, DFAS sends the DoDEA HQ RMD Budget Analyst the official

reports generated from DDRS-B.

(1) The DoDEA HQ RMD Budget Analyst reconciles the DDRS-B reports with the PBAS

report, evidencing review with a dated signature on the reconciliation report.

(2) The DoDEA HQ RMD Budget Analyst sends the reconciliation report and all

supporting documentation to the DoDEA HQ RMD Accountant for review.

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PROCEDURES

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(3) The DoDEA HQ RMD Accountant reviews the documentation for validity and

completeness before signing and dating the reconciliation report.

(4) DoDEA HQ RMD retains all reconciliations and supporting documentation on a secure

shared drive for at least six years and three months.

3. DODEA WAAS TRIAL BALANCE REVIEW.

a. Working with the DoDEA HQ RMD Financial Systems Analyst, the DoDEA HQ RMD

Accountant reviews GL accounts for abnormal balances and pursues corrective action, if

possible. The DoDEA HQ RMD Financial Systems Analyst uses databases and reports to

identify variances between obligations made in the Funds Administration and Standardized

Document Automation System (FASTDATA), the Travel Order Processing System (TOPS), the

Defense Travel System (DTS), and the accounting records in DoDEA WAAS (see Enclosure 6

for an example of the FASTDATA to DoDEA WAAS discrepancy report). Potential causes for

abnormal balances include the following:

(1) System processes. DoDEA WAAS does not establish an accrual for delivered unpaid

obligations; however, this account is reduced when the disbursement is recorded, creating an

abnormal balance in delivered unpaid obligations.

(2) Timing lags. Timing lags in disbursement processes can create research challenges.

DFAS uses a system outside of DoDEA WAAS to record disbursements, which causes delays

for research and validation processes. The disbursement is recorded outside of DoDEA WAAS

and available at a later date.

b. The DoDEA HQ RMD Accountant and the DoDEA HQ RMD Financial Systems Analyst

review DoDEA WAAS financial reports to identify any trends or execution patterns in

commitments, obligations, and disbursements.

(1) If the DoDEA Financial Systems Analyst identifies discrepancies during the review,

he/she documents the discrepancy, makes necessary adjustments in DoDEA WAAS, and retains

all supporting documentation to evidence corrective actions.

(2) Upon completion of the review, the DoDEA HQ RMD Accountant informs the Chief,

DoDEA HQ RMD Accounting Branch via e-mail and/or submits a signed and dated

memorandum for record (MFR) confirming performance, identifying discrepancies, defining

corrective actions taken, and annotating adjustments made by DoDEA.

c. The Chief, DoDEA HQ RMD Accounting Branch reviews the package and acknowledges

approval by signing and dating the hard copy MFR. Unless correction is needed, the Chief,

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DoDEA HQ RMD Accounting Branch monitors discrepancies to ensure their resolution within

six months of initial identification.

d. The Chief, DoDEA HQ RMD Accounting Branch notifies the DFAS-AM&C Accountant

that DoDEA WAAS is available for month-end processing (see Enclosure 7).

(1) The DFAS-AM&C Accountant performs accounting record month-end analysis and

validations.

(2) If JV adjustments to the DoDEA accounting records are needed, the DFAS-AM&C

Accountant e-mails a JV packet (including adjustment and supporting documentation) to the

DoDEA HQ RMD Accounting Branch prior to recording in DoDEA accounting records.

(3) Before DFAS produces DoDEA reports, the DoDEA HQ RMD Accounting Branch

verifies the DFAS JVs and sends an e-mail confirmation to the DFAS-AM&C Accountant. This

JV verification process serves as a control point and ensures the DoDEA HQ RMD Accounting

Branch and the Chief, DoDEA HQ RMD maintain stewardship duties over DoDEA’s accounting

records.

e. The DFAS-AM&C Accountant prepares an extract from DoDEA WAAS and submits to

DFAS Departmental Reporting – Budgetary Execution. The DFAS-AM&C Accountant uses

DoDEA WAAS to load the trial balance extract into DDRS-B.

f. As part of the standard month-end process, the DoDEA HQ RMD Accountant e-mails the

DD 1176 Report, AR (M) 1002, and 725 Report data generated by DoDEA WAAS to the DFAS-

Departmental Reporting Accountant.

g. The DFAS-Departmental Reporting Accountant reconciles the DDRS-B trial balance with

PBAS and corrects any discrepancies in DDRS-B.

h. The DFAS-Departmental Reporting Accountant generates the following official reports

and provides them to the Chief, DoDEA HQ RMD Accounting Branch:

(1) 1176 Report.

(2) AR (M) 1002.

(3) 725 Report.

(4) SF 133.

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ENCLOSURE 2

PROCEDURES

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(5) Accounts Receivable reports, including: the Monthly Receivable Data (MRD) report,

which shows the detailed accounts receivable activities for the DoDEA limits; and, the Treasury

Report on Receivables (TROR), which classifies the accounts receivable detail for aging and

collection categories.

(a) Mid-month, the DoDEA HQ RMD Accountant receives the monthly MRD and

TROR from DFAS. Upon receipt, DoDEA performs a review, analysis, and reconciliation of

both reports in comparison with DoDEA WAAS and transactional source documents. Based on

the review, he/she recommends verification of Accounts Receivable accounts.

(b) The DoDEA HQ RMD Accountant documents the results of the review and

reconciliation in the comments column on both reports to validate occurrence and document any

required adjustments.

(c) The DoDEA HQ RMD Accountant and the Chief, DoDEA HQ RMD Accounting

Branch sign and date both reports to evidence review and approval.

(d) Required adjustments by DoDEA or DFAS will be supported by approved

reconciliations upon submission via e-mail.

(e) Reconciliations, evidence to support adjustments, and all other supporting

documentation will be retained by the DoDEA HQ RMD Accounting Branch for at least six

years and three months for monitoring and future inspections.

4. QUARTERLY UNAUDITED FINANCIAL STATEMENTS PROCESS. DoDEA provides

agency control and oversight of DFAS-prepared quarterly financial statements.

a. The DoDEA HQ RMD Accountant retrieves (from the DFAS ePortal) and reviews

DoDEA quarterly financial statements. Authorized DoDEA HQ RMD Accountants have been

granted access by DFAS to the DDRS-AFS, DDRS-B, and the Data Collection Module (DCM).

b. In accordance with Reference (a), the DoDEA HQ RMD Accountant uses the statements

from DDRS-AFS, supporting documentation from DFAS in DDRS-B, and other supporting

documentation from DoDEA (e.g. WAAS GL, transaction source documents) to perform a

quarterly analysis (periods ending December 31, March 31, June 30, and September 30) of all

DoDEA financial statements compiled by DFAS.

c. After reviewing the financial statements with supporting documentation from DFAS and

DoDEA, the DoDEA HQ RMD Accountant identifies any discrepancies.

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ENCLOSURE 2

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(1) The DoDEA HQ RMD Accountant records the results of the analysis and subsequent

adjustments in a MFR.

(2) The DoDEA HQ RMD Accountant signs/dates the report before sending to the Chief,

DoDEA HQ RMD Accounting Branch for approval.

d. The Chief, DoDEA HQ RMD Accounting Branch reviews the package, acknowledging

approval of the report and corrective actions by signing and dating the hard copy MFR.

e. Unless documented correction is needed (and timing is not an issue), the Chief, DoDEA

HQ RMD Accounting Branch monitors the discrepancies to ensure their resolution within six

months of initial identification.

f. The DoDEA HQ RMD Accounting Branch retains quarterly analyses, evidence to support

adjustments, and all other supporting documentation for at least six years and three months for

monitoring and future inspection.

5. JV REVIEW. By adhering to standardized JV and adjustments processes, DFAS and DoDEA

ensure internal controls for the JV process align with applicable laws and regulations while

streamlining operations between the two agencies. Fundamental to the financial reporting

process is proper documentation, support, approval, and coordination within and between

DoDEA and DFAS when adjustments to accounting records are required.

a. Once month-end processes are finalized, DFAS sends DoDEA all JVs and the applicable

JV Log.

b. Upon receipt of the JV Log and JVs, the DoDEA HQ RMD Financial Analyst reviews,

analyzes, identifies, and reconciles discrepancies between source documents and transactions

entered into DoDEA WAAS.

(1) The DoDEA HQ RMD Financial Analyst documents the results of the review and

reconciliation, including any corrective actions taken, in a MFR.

(2) Adjustments required by DFAS are supported by reconciliations and approved by

DoDEA via e-mail.

c. After completing the reconciliations, the DoDEA HQ RMD Financial Analyst signs and

dates the MFR. The DoDEA HQ RMD Financial Analyst sends the MFR and reconciliation

package to the Chief, DoDEA HQ RMD Accounting Branch to review, approve, and sign/date.

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ENCLOSURE 2

PROCEDURES

12 ENCLOSURE 2

d. The Chief, DoDEA HQ RMD Accounting Branch maintains all discrepancies in a

suspense file. Unless correction is needed, the Chief, DoDEA HQ RMD Accounting Branch

reviews and monitors discrepancies to ensure their resolution within six months of initial

identification.

e. The DoDEA HQ RMD Accounting Branch retains JV reviews, reconciliations, evidence

to support adjustments, and all other supporting documentation for at least six years and three

months for monitoring and future inspection purposes.

6. QUARTERLY INTERIM STANDARD GUIDANCE CHECKLIST. In accordance with

OSD quarterly and annual financial statement guidance (Reference (d)), all DoD Components

must complete the Interim Standard Guidance Checklist for third and fourth quarter reporting

periods. DoD Components must submit the completed Checklist to DFAS in accordance with

the OSD/DFAS calendar for preparation of the financial statements.

a. Each quarter-ending period (December, March, June, and September), the DoDEA HQ

RMD Accounting Branch obtains Quarterly Financial Reporting Guidance from either the OSD

Web site or the DFAS ePortal.

b. As the DoDEA HQ RMD Accountant prepares the Checklist in accordance with

instructions contained within the Guidance, he/she documents any discrepancies noted during the

review as well as any subsequent revisions on the Checklist. When completed, the DoDEA HQ

RMD Accountant signs and dates the Checklist before sending to the Chief, DoDEA HQ RMD

Accounting Branch.

c. The Chief, DoDEA HQ RMD Accounting Branch reviews the Checklist, acknowledging

approval of the DoDEA HQ RMD Accountant’s review and corrective actions by signing and

dating the hard copy Checklist.

d. The DoDEA HQ RMD Accountant submits the approved Checklist to DFAS-Agency

Wide (AW) AFS Research and Analysis (R&A) via the DFAS ePortal by the due date specified

in the OSD/DFAS quarterly reporting calendar.

e. The Chief, DoDEA HQ RMD Accounting Branch tracks all discrepancies identified while

completing the Checklist within a suspense log to ensure their resolution within the following

two quarterly reporting periods unless so noted in subsequent updates to the DoDEA

Comptroller.

f. The DoDEA HQ RMD Accounting Branch retains all completed Checklists, corrective

actions, and supporting documentation for at least six years and three months.

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ENCLOSURE 3

DODEA JV LOG

13 ENCLOSURE 3

DoDEA Journal Voucher Log

Date

Received

Time

Received Reason Frequency Amount

Date

Returned

Time

Returned

Approved

By

Coord.

By JV#

Category Descriptions

Column Title Description

Date Received Exact date the JV request was sent for action

Time Received Time JV request was received in e-mail box

Reason Purpose of JV (Justification)

Frequency Extract from JV’s “Explanation” section (e.g. recurring, non-recurring)

Amount Dollar amount (use total amount of JV, or primary dollar amount for JV)

Date Returned Date JV was sent to DFAS

Time Returned Time JV was sent to DFAS

Reviewed By Reviewer’s first initial and last name

Coordinated By Authorized DoDEA personnel’s first initial and last name (e.g. Supervisor)

JV# DFAS-assigned JV#, when available (pre-trial balance JV do not have JV#)

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ENCLOSURE 4

JV COORDINATION SHEET

14 ENCLOSURE 4

Journal Voucher Coordination Sheet

JV Number/Category/Frequency/Activity _______________________________________

Date

DoDEA Headquarters JV Operations Team _____________________________________

Date

DoDEA Headquarters Chief Accounting Branch __________________________________

Date

Notes:

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ENCLOSURE 5

SAMPLE PBAS AUTHORITY STATUS REPORT

15 ENCLOSURE 5

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ENCLOSURE 6

FASTDATA TO DODEA WAAS DISCREPANCY REPORT

16 ENCLOSURE 6

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ENCLOSURE 7

SAMPLE TRIAL BALANCE

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DEBIT CREDIT

1011 FUNDS COLLECTED 0.00

1012 FUNDS DISBURSED 0.00

1013 FUNDS WITH TREASURY 0.00

1311 ACCOUNTS RECEIVABLE-GOVERNMENT-CURRENT 0.00

1313 ACCOUNTS RECEIVABLE-PUBLIC-CURRENT 0.00

1411 TRAVEL ADVANCES 0.00

1412 ADVANCES TO CONTRACTORS AND SUPPLIERS 0.00

1414 ADVANCES - ALL OTHERS - PUBLIC 0.00

2111 ACCOUNTS PAYABLE-GOVERNMENT-CURRENT 0.00

2113 ACCOUNTS PAYABLE-PUBLIC-CURRENT 0.00

2211 ACCRUED PAYROLL-CIVILIAN 0.00

2213 ACCRUED PAYROLL-CIVILIAN- EMPLOYER SHARE OF FRINGE BENEFITS 0.00

2221 ACCRUED ANNUAL LEAVE-CIVILIAN (UNFUNDED) 0.00

2311 UNEARNED REVENUE-ADVANCES FROM GOVERNMENT 0.00

3100 APPROPRIATED CAPITAL 0.00

4180 ANTIC TRANSFERS OF PY AUTHORITY 0.00

4190 TRANSFERS OF PRIOR YEAR AUTHORITY 0.00

4222 CUSTOMER ORDERS ACCEPTED- SPECIFIC APPORTIONMENT 0.00

4232 UNFILLED CUSTOMER ORDERS-WITHOUT ADVANCE-SPECIFIC APPORTIONMENT 0.00

4234 UNFILLED CUSTOMER ORDERS-WITH ADVANCE-SPECIFIC APPORTIONMENT 0.00

4252 REIMBURSEMENTS EARNED-UNCOLLECTED- SPECIFIC APPORTIONMENT 0.00

4254 REIMBURSEMENTS EARNED-COLLECTED- SPECIFIC APPORTIONMENT 0.00

4321 RECOVERIES OF PY OBLIGATIONS-DIRECT 0.00

4322 RECOVERIES OF PY OBLIGATIONS-REIM 0.00

4330 FUNDS GENERATED FROM DEOBLIGATIONS 0.00

4580 ALLOTMENTS RECEIVED

4582 ALLOTTED REIMBURSABLE PROGRAM- CURRENT PERIOD 0.00 0.00

4583 ALLOTTED REIMBURSABLE PROGRAM- SUBSEQUENT PERIODS 0.00

4611 UNCOMMITTED/UNOBLIGATED ALLOTMENTS- DIRECT PROGRAM-CURRENT PERIOD 0.00

4612 UNCOMMITTED/UNOBLIGATED ALLOTMENTS- DIRECT PROGRAM-SUBSEQUENT PERIODS 0.00

4614 UNCOMMITTED/UNOBLIGATED ALLOTMENTS- REIMBURSABLE PROGRAM-CURRENT PERIOD 0.00

4710 OUTSTANDING COMMITMENTS-DIRECT 0.00

4720 OUTSTANDING COMMITMENTS-REIMBURSABLE 0.00

4811 UNDELIVERED ORDERS-DIRECT PROGRAM 0.00

4821 UNDELIVERED ORDERS-REIMBURSABLE PROGRAM 0.00

4910 ACCRUED EXPENDITURES-UNPAID- DIRECT PROGRAM 0.00

4920 ACCRUED EXPENDITURES-UNPAID- REIMBURSABLE PROGRAM 0.00

4931 ACCRUED EXPENDITURES-PAID- DIRECT PROGRAM 0.00

4941 ACCRUED EXPENDITURES-PAID- REIMBURSABLE PROGRAM 0.00

5700 APPROPRIATED CAPITAL USED 0.00

5910 MISCELLANEOUS REIMBURSEMENTS 0.00

6111 PERSONNEL COMPENSATION-CIVILIAN 0.00

6113 PERSONNEL BENEFITS-CIVILIAN 0.00

6115 BENEFITS FOR FORMER PERSONNEL 0.00

6116 TRAVEL AND TRANSPORTATION OF PERSONS 0.00

6117 TRANSPORTATION OF THINGS 0.00

6118 RENT, COMMUNICATIONS AND UTILITIES 0.00

6119 PRINTING AND REPRODUCTION 0.00

6120 OTHER SERVICES 0.00

6121 SUPPLIES AND MATERIALS 0.00

6122 EQUIPMENT (NOT CAPITALIZED) 0.00

6123 GRANTS, SUBSIDIES AND CONTRIBUTIONS 0.00

6124 INSURANCE CLAIMS AND INDEMNITIES 0.00

6125 DEPRECIATION OF EQUIPMENT 0.00

6126 DEPRECIATION OF REAL PROPERTY 0.00

6130 ANNUAL LEAVE 0.00

6330 OTHER INTEREST EXPENSE 0.00

TOTALS 0.00 0.00

TRIAL BALANCE

FOR DODEA - GENERAL FUNDS - APPROP 701006005

FOR THE MONTH ENDING - 31 JUL 2012, PRINTED ON 08/22/12

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DoDEA PG 14-PGRMD-024

GLOSSARY

ABBREVIATIONS AND ACRONYMS

18 GLOSSARY

AFS Audited Financial Statements

AM&C Accounts Maintenance & Control

AW Agency-Wide

DCM Data Collection Module

DDRS-AFS Defense Departmental Reporting System – Audited Financial Statements

DDRS-B Defense Departmental Reporting System – Budgetary

DFAS Defense Finance and Accounting Services

DoD Department of Defense

DoDEA Department of Defense Education Activity

FAD Funding Authorization Document

FMR Financial Management Regulations

GL General Ledger

HQ Headquarters

JV Journal Voucher

MFR Memorandum for the Record

MRD Monthly Receivable Data

OSD Office of the Secretary of Defense

PBAS Program Budget and Accounting System

POC Point of contact

R&A Research and Analysis

RMD Resource Management Division

TROR Treasury Report on Receivables

WAAS Washington Headquarters Services Allotment Accounting System

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